搜题请搜索小程序“爱下问搜题”
问题 单项选择题

(一)
某制鞋厂，只生产和销售帆布鞋。2011年度该种帆布鞋单位变动成本为50元，边际贡献率为50%，固定成本总额为850000元，实现帆布鞋销售收入3400000元。该厂2011年度敏感资产总额为2660000元，敏感负债总额为620000元。计划2012年实现净利润比2011年度增长25%，产品售价、成本水平、所得税税率和股利支付率均与2011年度相同。
2011年度该厂适用的企业所得税税率为25%，股利支付率为70%。
根据上述资料，回答下列问题：

在其他条件不变时，该公司为了保证2012年度实现净利润比2011年度的净利润增长10%，甲产品变动成本应降低到( )元。

A．38.21
B．47.5
C．72.25
D．72.5

答案

参考答案：B

解析：2012年计划实现的净利润=637500×(1+10%)=701250(元)。2012年预计利润总额=701250÷(1-25%)=935000(元)。2012年单位边际贡献=(935000+850000)÷34000=52.5(元)。2012年单位变动成本=100-52.5=47.5(元)。

多项选择题

全科医疗服务涉及的范围（）。

A.其服务对象涵盖了所有年龄、性别

B.社区公共卫生

C.就疾病本身而言，每一种器官系统及各类疾病实体

D.个体及家庭的卫生保健

E.社区卫生需求的规划
查看答案
单项选择题

In promising to fuse media as diverse as television, telephone communication, video games, music and data transmission, the era of digital convergence goes better than yesterday’s celebrated "information superhighway". Yet achieving this single technology is far from straightforward. There are currently three major television broadcast standards, and they are all incompatible with each other. But this is nothing compared to the many technologies supporting the Internet, each with a different bandwidth and physical media. The problems faced in designing platforms and communication systems that will be accepted across the world can appear insuperable.
Even once global standards are assured, however, a further obstacle lies in wait. The Internet is plagued by long, erratic response times because it is a pull-technology, driven by patterns of user demands. Push technology, on the other hand, reverses the relationship: servers simply send information to passive users, as in television and radio. But if some form of combination between one-way television flow and interactive Internet is to be the basis of our future media, it is hard to see how it could be operated. Moreover, the problem of fusing Internet with television is also one of defining the services offered. Information, entertainment and relaxation appear at first to be quite different needs. Serious doubts remain over whether consumers will be interested in having to make the sort of mental effort associated with computing while also settling down in front of a sitcom.
Besides the issue of consumer habits, infrastructure costs are set to be immense, and will have to be met by national states or the private sector before being passed on to users. Platforms do not necessarily have to be expensive. The mobile phone is a good example of how something that is technologically sophisticated can almost be given away, with its cost recovered through service charges. Users are then coerced through clever marketing to upgrade to newer phones with more features to reinforce their dependence.
Whatever the outcome, it is obvious that technology will play an increasing part in our everyday lives. Beyond technology, digital convergence embraces the services, industrial practices and social behavior that form modern society. We have in our hands the technology to construct the most sophisticated machines ever built, but if they are unusable, simply because of their operating instructions, then recent lessons have taught us they will not survive. Whatever we design must be simple, reliable and useful. Perhaps this is where artificial intelligence will come in.

In pointing out the problems faced in digital convergence, the author mainly employs the technique of______

A. cause and effect analysis.
B. argumentation and comments.
C. contrast and comparison.
D. enumeration and elaboration.
查看答案